看这个. 你那顾问蒙嚓嚓啦.

Contribution limits

SEP-IRA contributions are treated as part of a profit-sharing plan. For employees, the employer may contribute up to 25% of the employee's wages to the employee's SEP-IRA account. For example, if an employee earns $40,000 in wages, the employer could contribute up to $10,000 to the SEP-IRA account.

The total contribution to a SEP-IRA account should not exceed the lesser of 25% of income (20% for self-employed before self-employed tax deduction is included; see below) or $42,000 for 2005, $44,000 for 2006, $45,000 for 2007; $46,000 for 2008; $49,000 for 2009. For 2010 and 2011, the maximum SEP IRA contribution remains at $49,000 and the compensation used in the calculation is capped at $245,000 (e.g., an employer making a 10% contribution cannot contribute more than $24,500 for any employee). For 2012 the maximum contribution is $50,000. Contributions may be made to the plan up until the date that the employer's return is due for that year.

所有跟帖： 

• 如果有员工的话，还有其他的限制的。 -abc1967- ♀ (0 bytes) () 02/19/2013 postreply 10:34:28